ECTA VOL. 26, 2017 - Article Index - EC Tax Review View ECTA VOL. 26, 2017 - Article Index by - EC Tax Review ECTA VOL. 26, 2017 - Article Index 2018-01-01 27 1 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA2018007.pdf EC Tax Review